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Multistate Tax  |  December 13, 2024
State Tax Matters
State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.



No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.



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In this issue

Illinois DOR Addresses Sourcing Sales of TPP and Destination of Products to Third-Party Warehouses or Distribution Locations Louisiana: New Law Provides Flat 5.5% Corporate Tax Rate and Repeals Corporate Franchise Tax Maine: Proposed Rule Changes Seek to Clarify Sourcing Receipts from Services with Comments Due by January 17 Michigan Department of Treasury Bulletin Addresses NOLs and Business Loss Computations Under Several Scenarios Minnesota Tax Court Holds Sourcing of Services Under Cascading Rules is Not Limited to Direct Customers New York City: Appellate Court Affirms that Commission Payments to Federal “DISC” are Nondeductible for UBT Purposes Ohio Supreme Court Affirms that Certain Services Must be Sourced In-State for CAT Purposes


Illinois: Proposed Rule Reflects New Law Requiring Direct Pay Permit Holders to Annually Verify Sourcing or Else Face Penalties Illinois: Remote Seller Challenges Constitutionality of Post-Wayfair “Leveling the Playing Field” Law Illinois Supreme Court Holds that Book Out Transactions are Not Necessarily Subject to Local Fuel Taxes Louisiana: New Law Defines and Provides for Taxation of Certain Digital Products With Some Exemptions Washington DOR Issues Guidance on Taxation and Sourcing of Non-Fungible Tokens (NFTs)


No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.




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